https://www.taxtmi.com/caselaws?id=86234 Rule 57K money credit was available only within the limits fixed by Notification No. 45/89-C.E. (N.T.), which confined the concession to the quantity of oil or fat actually subjected to hydrogenation in the manufacture of vanaspati and bakery shortening. Credit could not be extended to the entire quantity of raw oil taken for preliminary processing, because the notification itself defined the extent of the benefit. The notification was treated as a valid machinery provision regulating the concession, and its purpose required a restrictive construction. The result was rejection of the claim for credit on raw oil beyond the quantity actually hydrogenated. en-us Wed, 15 May 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86234 Rule 57K money credit was available only within the limits fixed by Notification No. 45/89-C.E. (N.T.), which confined the concession to the quantity of oil or fat actually subjected to hydrogenation in the manufacture of vanaspati and bakery shortening. Credit could not be extended to the entire quantity of raw oil taken for preliminary processing, because the notification itself defined the extent of the benefit. The notification was treated as a valid machinery provision regulating the concession, and its purpose required a restrictive construction. The result was rejection of the claim for credit on raw oil beyond the quantity actually hydrogenated. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86234